NIPPOBATRY2023-10-012023-12-31 NIPPOBATRY2023-10-012023-12-31 NIPPOBATRY2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member NIPPOBATRY2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member NIPPOBATRY2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 504058 NIPPOBATRY NOTLISTED Indo-National Limited Equity 2023-04-01 2024-03-31 2024-02-09 2024-01-26 INR Lakhs Third quarter 12:45:00 14:20:00 2024-02-09 2024-02-09 Not applicable Single segment consumer goods 2023-10-01 2023-12-31 Unaudited Standalone 1215329000.00 16921000.00 1232250000.00 421316000.00 305821000.00 18264000.00 179835000.00 10349000.00 22143000.00 251701000.00 1209429000.00 22821000.00 0.00 22821000.00 6300000.00 -2300000.00 4000000.00 0.00 18821000.00 0.00 0.00 0.00 0.00 18821000.00 -150000.00 18671000.00 18671000.00 0.00 37500000.00 5 2.51 2.51 0.00 0.00 2.51 2.51 0.00 0.00 0.00 1.The above standalone unaudited financial results for the quarter and Nine months ended 31st December 2023 were reviewed by the Audit Committee vide its meeting held on February 08, 2024 and then approved by the Board of Directors at its meeting held on February 09, 2024.The Statutory Auditors of the company have conducted a Limited Review of the above standalone unaudited financial results. 2.The standalone unaudited financial results for the quarter and Nine months ended 31st December 2023 have been prepared in accordance with Indian Accounting Standards ( Ind AS ) as, prescribed under Secticn 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015,as amended. 3.The Company has only one reportable segment.The business of the Company currently is into manufacture and sale of dry batteries, trading lighting products and other home appliances which comes under a single business segment known as consumer goods . This classification is based on the nature of products, risks, returns and the internal business reporting system and accordingly there is no other reportable segment in terms of Ind AS 108 Operating Segment . 4.In a Suo Moto case relating to Cartalisaton of Zinc carbon dry cell batteries, CCI had imposed a penalty of Rs. 42.26 Crs against company and the Company made an appeal in order to stay the application before the Hon. National Company Law Appeliate Tribunal, New Delhi, (NCLAT)2018. against the CCI's Order dated April 2019. The Hon. NCLAT passed an order to stay the penalty with the direction of depositing 10% of the penalty amounts to Rs.4.22 Crs within 15 days with the Registry of the NCLAT. The Company had deposited Rs.4.22 Crs with the Registry (through FD) within the due date as stipulated by NCLAT. Based on legal opinion, no provision has been made for the period ended 31st December 2023. 5.The previous period figures have been re-grouped/re-stated wherever necessary to confirm to the current period's classification / disclosure. 6.The standalone financial results of the company are available on the Bombay Stock Exchange website www.bseindia.com, the National Stock Exchange website www.nseindia.com and on the Company's website www.nippo.in Single segment 2023-04-01 2023-12-31 Unaudited Standalone 3624694000.00 44944000.00 3669638000.00 1213187000.00 1135172000.00 -115596000.00 532137000.00 29332000.00 65707000.00 716584000.00 3576523000.00 93115000.00 0.00 93115000.00 24000000.00 -5800000.00 18200000.00 0.00 74915000.00 0.00 0.00 0.00 0.00 74915000.00 -12000000.00 62915000.00 62915000.00 0.00 37500000.00 5 9.99 9.99 0.00 0.00 9.99 9.99 0.00 0.00 0.00 Other Expenses 251701000.00 Other Expenses 716584000.00 -150000.00 -12000000.00 0.00 0.00 0.00 0.00